Public service is a special trust. The finance office plays an important role in the public service. The finance office has stewardship over citizens’ shared financial resources. These resources make possible the services that are essential to the safety, livability, and vitality of our communities.
We, the government finance officers of the United States and Canada, have a deep and abiding desire to show that we are worthy of the trust that has been bestowed upon us. We strive to show it to the citizens of the communities we serve and to their elected representatives. We strive to remain true to the values that drive our work as public servants.
Trust is an asset as important as any that can be found on our balance sheets. But how can we maintain and grow this asset? This GFOA Code of Ethics shows us how to live these values. It recognizes that people are imperfect and that we are all subject to biases that can challenge ethical behavior. Our Code asks the members of government finance offices to confront these challenges in order to serve our communities to the best of our abilities.